Ledger and index therefor



Sept. 22, 1%31. CRUMP LSZ LQSQ LEDGER AND INDEX THEREFOR Filed Dec. 11. 1928 3 Sheets-Sheet 1 INVENTOR F. H. CRUMP 1,824,659 LEDGER AND iNDEX THEREFOR Filed Dec. '11. 1928 3 Sheets-Sheet 2 Sept. 22, 1931.

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LEDGER AND INDEX THEREFOR Filed Dec. 11, 1928 3 Sheets-Sheet 3 INVENTOR QWITNESSES F nk, if. Cram '2 s BY 3 4 ATTORNEY Patented Sept. 22, 1931 FRANK H. CREME, OFiLOS ;AN GELES,

AND "INDEX EHEREFOB Thislinvention relntes to improvements in lellgers, account "books and the like and it consists of the constructions, 'conihiina-l tions andarrangementsherin describedand i i i 3 1 ,1 so,

An dlziject *of the' i'nvention is to provide -a loose leaff 'or- 'other ledger or book in \Wliidh each page of 'a j given set account page's is ruled *EOLCCOIHIHQiEItQjZt plnrality (if-accounts $10 'eah-of whinh is instnntly-accessihle hotlrby virtue of astegped arrangement of'sziid pirges and the provision'of a nmiltip'le index apage pmvided with 'mzrrginail tdbs having'flegends furnishingazdlneto thewnriousaccounts. v E1 A further object :o'ftheinventien is' toaprovide *a !1-e'dger-Zin wZlrich-='a determined number "of pages are set apart to -'eompese What is herein "'knewn as a set of record 'or- '1recount 7 ;pages, these 'pages being made successively wider nso -a s *to expose remain margins, the setting apart being accomplished "by: What is ilrnownasasecondaly ormiilti'ple index page whih hasemarg'inal' titabs with "legends mak- "some liind o? a due fto the verious' assoeiated aee-onnts' -headed by theexposed-margins; 'A'nether 'olij'ect-o f the intention %is to {proifide both a ledgerand an index'ineorporzited wherein, both being so constructed "and ar- Z0 i11gthe pa'geslhldin suh amanneras-to iHustrate ithe sets ofafreeord =pa'ges,

Figure 3 is "er-detail lan 'view ilihistrating the principle -e'f 'the "invention when em iloyed forrecording'nnd indexing-nnder per- 4'5 tiicnlar seeondfi-nitieilQetters, I f

. Figure 4F-is a 'detapil'plan view iIlus'tm'ting the prineiple when ree'ordingand indexing a lanrticular surnnme'nndthe'initiail lettersnf given'names,

progi essrvely advanced accountrulings,

ingsomekin'd of =21 reference or furnishing Figureh' is a dettiil :plan view illustrating the principle when used :in connection numericdlaecounts, I i v Figure '6 'isa detailperspective viewo'fithe setef pages ofthe primary indexshowing-the, r m Figure 7 is a detail perspective View of 11 further development of the principle which isherein known as atertiajry'iindex, V I iEi gure-Bis-a'similar View-showing oneof "the pnges of a setof pages inzthe' tertim-y in- '00 'idex slid back to reveal #certain' data-on ithe following page. 7 I

As has been indicated already in a brief manner, the pur-poseo'f the invention is to -110t;on1 y in'ak'ep0ssible the keeping ofa large number of accounts, but particularly to enable the-finding of a wanted aeeount with the least POSSiblG GflO-fit. This =is a'ifacilitg i I which will render the ledger orig-rent vzilue Hr to-eommercia'l establishments whe-re there are 7'0 iirequent demands upon the *notieeiof an in- Sta-nt to locate a particular account, nonnatter how many are covered by the ledger.

The principle of :the invention :con'tr'ib- -u'tedto' both by the-structnreiofthe bookand 7 by thea-rrangemen't *o'f the index Onedefinitely cooperates with :the "other for theeao- .=comp1ishrnent of' 'the foregoing rpurpose.

While this is trne, the -s.econdary or 'inultiple index might well be usedns an independent Sc 1 index for a record other than that contained the primary index. This iis particnlarly true of what is herein knownns' the tertiary index which may be employed as :an index for another book or set of ibooks.

With these brief statements attention .is directed to t-he drawings. IEignre1iil1ustrates the ledger' as it appears-With the front cover ('not shown sWung back-mitiofthe :way, and h s the fly -leaf slid ibaek'or liifted to reven'l'ithe "'90 principalieatnres off the fledger and index. Thisifly leaf is known as the primary index page. 'lt has:a single leatherior Oitllfi'litilb 2 intendedto bear a legend-concerning a classlof data, For example; the legend Los An- 06 gelesi,-designatedI3 will'be eommon to alLof 'the names ofthe coneernszusing thisas aiprefix. V Severalpnimary index pageszmayzagpear in the ledger, others having the legend "-S.,

designated 4, the next Smith designated 5,

another General Index designated 7, and 'still another Smith designated 8. The

legend 8 is identified with the tertiary index in Figures 7 and 8 which is described later on. The following description runs fromfront 0 backof the ledger,and proceeds as though the various primary index pages 1 were being lifted or turned over to reveal the succeeding structure. Upon taking hold of the tab 2 in Figure 1 and lifting the primary index page 1, the pages 9, 1O, 11, 12 and-1301f what is herein known as-a set of record or account. pages will be revealed. Each record page is pr vided with a plurality of account spaces 14 (Figs. 1 and 6). One is arranged below .the other. Each will be appropriately ruled toserve a particular needs In the illustration, each pagehas four account spaces running from left to right of; the book. I Eachof thejpages of the set is wider'than the page immediately above. This exposes theright margins of the su'cceedingpagesbelow the top page of the set and produces the stepped arrangement well shown in Figures 1 and 2. These exposed stepped margins carry the name with which the account on an adjoining account space 14, is concerned. The names 1 5, or such other'identifying indiciaas maybe employed, may be written-or printed directlyi on the exposed margins, or may be applied'to slips of paper 16 which will bepasted onsaid margins. ,The important feature of the arrangement is that a large number ,of accounts will instantly be available upon lifting the primary index page 1. 1 c 1 v The names of all of the accounts will stand out, and it is the work of but aninstant to locate'thedesired accountand turn to it. A-set of record pages will comprise 2, 3, 4, 5 or more pages. The 'number offaccount spaces 14;, arranged perpendicularly on each page multiplied by the number of pagesarranged horizontally in each set will give the number of accounts visible above each secondary ormultiple index sheet 17. -The second- ,ary' index sheet will. be used for the first letter of given names'or allthe secondname of a firm or corporation.

For this purpose the multiple index sheet 17 of each set will be notched on the right margin as at 18 to produce'tabs 19. The notches will alternate in the multiple index sheets of adjoining sets ofrecord pages so that thetabs of the record sheet below will appear in the notches of the record sheet above.- The appearance will be that of a-eontinuous alphabet running from top to bottom of the book when lifting the primary index page 1 (see Figure 1). The letters of the alphabet are designated 20.

' Each multiple index sheet will be notched according to the particular requirements.

The number of notches and the number of tabs will depend onthe number of accounts to be provided for. The more accounts that are desired to be recorded, the more divisions or notches and tabs are necessary. If there are four account spaces 14 on each record page, and onetab is wanted for each account space, only one secondary multiple index sheet 17 is required and it would have four notches and four tabs as illustrated in Figures 1 and'2. -j

It is deemed unnecessary, and in fact would probably not bepossible, to state all of the variouspossible variations in the notching of the multiple index sheets. 2, 3, 4, 5 or morenotches and tabs may be provided for each set of account spaces. This will permit considerable variation inthe application of the characters 20. According to the illustration, each setof account spaces has two adjoining notches and tabs (see F igure 2) the uppermost tab of the top sheet 17 fitting over the uppermostnotch of thebottom sheet 17, and the uppermost notch of the top sheet 17 revealing the uppermost tab of thembottom sheet.- 1

.Upon lifting thenext single tab carrying thelegend 4 another set, of record sheets will be revealed. ,The exposed steppedmargins-of this set are shownin Figure 3. In lifting the tab mentioned the primary index page to which it is attached obviously Will be lifted also lit' will be remembered that the ledger contains a number of such index pages, there being; onev between the sets of record sheets of the various kinds. The set of record sheetsnow under consideration, (Fig. 3) provides for the recording of names (either firms or individuals) thefirst letters of which are identifiedbyv the legend 40f the primary index page, and the second and im- -mediately followin'gletters are identified by the letters 20-on the tabs 19, of the secondary or multiple indexpages 17 which back the sets of record pages in the manner precisely asbefore. g

The next set of record pages is to be found under the primary index page carrying the third single tab on which is imprinted the legend 5.- This legend reads Smith. Figure 4 shows what appears in this set of record pages. All accounts under the name. of Smith are covered by this set of pages. These names are soarranged on the stepped, exposed margins of therecord pages that the initial letters of thejfirst given names-will come opposite to the corresponding letters 20 onthe tabs 190i the associated secondary index pages. For instance Carl Smith would be found somewhere opposite the uppermost tab 19. Howard Smith would appear in the second setof record pages and opposite to the second tab l9. i

In order to have access to the account of Howard Smith (not shown) the bookkeeper would lift thez'uprpermost :set of record pages appearing :in :Figure .41byitaking :hold =of=theiexposed tab l9, liftingrthe correspondiing primary index page and thus exposing tllESQCOllZl-St ofirecord pages with which-the ia'tabs-designatediQZIiniFiguree i;arec0ncerned. "Lifting of the next I single tahbearing the numerical legend .6 which'areadsf3007, will revealmecordLpages in .Which the accounts are identified by numbers. The arrangement appears as in Figure 15.. "The tabs 22 proitrudie afrom' "the margin of a primary index page which is identical iin principle with any oflt he :pages zpreviously. denoted l7. .The IIIOtOhGS %by which 'these tabs are proyidedrare :much larger than heretofore, and ztheta'bs are-considerably smaller. But they are large enough to *carryithe numerical ,ilegends.

Each tab :Will :beconcerned with fiveacicon'nts, according .to the present arrange -ment.' The various accounts will be identified by :ZtPPIQPEl'atQIIlLIIDGITEElS appearing ion ftl'lB exposed stepped margins of the record pages 9ito .13.. The legend .0 will The concerned withiifiveiaccountsinumb'eredffrom 0 ito4. The:legend 25 .Willibe concerned with ifive accounts. running from '25 '1'to F29; etc.

The-Il'egendsonsucceeding tabs willi-simi larlya ela'te toadjoining accountsin precisely "the :same manner. Access to the set 'o'f accounts next succeeding Willjb'e had by ii-fting anyone Taft-he four tabsf22 ='(:Figure:5

.The set of tabs 23 will then be uppermost; These protrude from a similar primary record page. Any account 1 within the numbers 5 to 9 wiil be found o'pposite tothelegend 5 on the uppermost tab -23. The'same prim ciple'obtains'in respect t'o the otheraccounts and aiurnbered tabs. g

A page containing a single tab with ate legend :7? v and reading General index -'may be used to divi-de the ledger between accounts of one kind andaccounts of anotheiz. Upon li fting this particular ta'b 'there will be revealed aprimary index page carrying another singletab-containing the legend 8. Again this legend is the name Smith. it might be any other popular or much used Phame. Upon lifting this tab there will be'revealed what is known'as'thetertiary index. The detailsofthis are shown in Figures? and 8.

The-tertiary index is intended .for recording the 'first given name and the initial or 'initialsof succeeding gi'ven'names oipersons. 0n the same principle *it 'is possible to index the'namesoffirms or other concerns- Acorn- :pletealphabet, generally designated 23 in Figures 7 and 8, is-printed on the exposed margins of the record sheets 9, 10, 1 1, 12 and 513 opposite tto the various account-spaces 14'. The --alphahet appears in :blockflforination. l he iletters are printed ;in vertical rows, for instance zpage t) has iIOWs of :A, 13, 0, D, 'page .10 has rows-of (E, F, G,"H,xetc.

These:alphabets'areintended to enable the finding of a name ha'vin g a particular 7 middle initial. To; facilitate the recording of such [names 'the variouspages aresruled-to provide vertical columns 24 Which are headedihy'let- :ters'25in-each account sp ace lto correspond with theparticul'arletters on the adjacent long notches to provide four rather small tabs. Theletters on the tabs zof the first=secondary. index page 16 are A, F, M, and. S.

Thus all ofthe :tabsof thesucceedingpage are B, G, N and T, etc. Asecondary index follows each set of record pages.

The letters on theexposed tabs '19 are the .initial letterso'f the firstgiven names 0f;per-- sons recorded inthe account spaces 14. For

would .be tracedunt-il the wanted middle ini- -.-instance A on the uppermost tab 19 would in.- 'dica'te Annie. If any has-a middle initial B the second column 2% under the letter B tial is-found. Asimilar mode of search would 7 enable the location-of Minnie D. Smith.

All of the surnames in thisparticulartertiary I .index are Sinitlfi as indicated by the legend .8 on the last'exposed single tab, .Names of Ian :kindma Y be catalo uedaccordin to the a p a:

same methods. l

.Attent-ionlis directed to Figure 6. This-iL lustrates the mode of applyingitherulingsto the various account spaces 14: to the successive record pages. The latter are progressively wider in order tocxpose the margins .in stepped arrangement, and "in order that the rulingsinay bear the same relationship .tothe .exposedimargins of the rec-o-rd pages theyare progressively a'dvanced a-s shown in Figure 6. Thus the blank spaces .26 at the leiit of the various pages ot-a set becomeprogressively Wider. for recording any desired data; For instance, they may he used as Working spaces These spaces may be used lin whicharithmetical computations may be inade prior to entries on the .accountspaces 14. But the important thing to observeis that the account rulings are stepped in consonance with the exposed margins so that the account spaces-of succeedingpages 'bear the same relationship .to t-he right margins of those pages] i this regarded as Within the province of the invention to supplement each record sheet Withas manyauxiliary'pages as may be de sired; For instance immediately below the page 9' (Fig. '1) there may another and narrower page bearing correspondingrulings.

-The idea of this is to enable the extension-of 'theaccounts that are so long that they cannot ibe; accommodate d i by the two sides of a single ZlIO ary index pages.

. found between that pair of secondary index pages which carries the single tabs having legends marked 5 and 6. The pages of the foregoing record set are successively wider so that the exposed right margins present a stepped arrangement.

It is to these margins that the indicia 15 (Fig. 1) is applied. This is the name with which the account in the adjoining account space 14 is concerned. It may be the name of a person, firm, etc. The name may be written or otherwise applied to the exposed a g For the purpose of distinction, the primary and secondary index pages may he of various colors. It is deemed unnecessary to state what colors, for the selection is a matter of judgment both of the maker and user of the ledger. The permissible variation in the number of account spaces 14: running horizontally of the record pages and the number of notches 18 and tabs 19 has been described in some detail already. I

The notching is done to meet "particular needs. If there are four account spaces 14 on each record page, the associated multiple index page 15 should be notched to provide one tab 19 opposite each of the four accounts. The letters 20 should be applied as shown in Figures 1 and 2. If two tabs are wanted for each of the four accounts, the multiple index page would be notched to provide 8 tabs, and

so on.

r A ledger arranged according to the invention will permit the proper allocation of an account as regards the particular name of the creditor, and enables the instant finding of that account when wanted. For example, all firm names having a common beginning such asLos Angeles would be grouped as in Figure 1. His desired to locate the Los Angeles Bakery Co Upon-lifting the primary index page 1 by means of the single tab 2the names of all ofthe accounts in the first set are exposed. The name Los Angeles is accounted for by the legend 3 on the tab 2.- The searcher locates the tab 19 hearing the'letter B which is the initial letter of the bakery.

' Looking through the set of accounts adjacent to the letterB on the uppermost tab 19he will locate the Wanted account on record page '11. -.The pages on'top are thrown over and the wanted account is. exposed.

Suppose the account of Los Angeles Realty Co. should he wanted. The initial letter R should be sought. Thesearcher would put hislthumb on the tab 19 hearing that letter (Fig. 1) 'and by sliding it under the tab next highest and at the same time performing a lifting'act would raise the uppermost multiple index page 17 (Fig. 2) and ex osethesecond set of record a es. Lo-

cated oppositely to the tab bearing the letter R will be found the wanted name.

1 Anaccount under the name Smithflindicated by the legend 5, would be found in the same manner. These Smith accounts are shownf in Figure 4. All. of these Smiths have only one given name. Other Smith accounts areshown in Figures 7 and 8. Theseother Smiths have two given names and would be catalogued in the tertiary index shown in Figures 7 and 8, just mentioned. Here the first name is written out but the second name is initialed.

' In the, tertiaryindex the exposed alphabetical letters 20 relate'to the first given nameswhile the vertical rows of alphabetical letters'28 and 25 are provided for the finding and recording of middle initials. A

searcher for the name. Minnie D. Smith would look opposite to the tab 19bearing tertiary index in connection with the particular account space 14. The tertiary index may refer to something other than accounts. The data to which it might refer could be general'and subclasses of patents, etc.

Another mode of indexing the accounts would be by numbers. This is shown in Figure 5. classified in a manner similar to that in which accounts are classified in Figures 1, 2, 3 and 4.

l/Vhile the construction and arrangement of the improved ledger andindex therefor is that of a generally modified form, obviously modifications and changes may be made without departing from the spirit of the invention or the scope of the claims.

- I claim pages having a succession of transverse columns, and division sheets separating the pages into sections, said sheets having tabs spaced to aline with the columns of the respective section, the tabs on one division sheet The numerical accounts would beii ier 1. A ledger comprising a plurality of being staggered with respect to those on the adjacent sheet to make all of the tabs visible in a single row.

2. A ledger comprising a section of pages having-a succession of transverse columns, and an index sheet underlying the section having tabs spaced to aline with the respective columns.

3. A ledger comprising a section of stepped a es havin a succession of transverse columns, and an index sheet underlying the section said sheethaving exposed and separated tabs respectively in alinement with said columns.

4. A ledger comprising arplurality of pages forming a section, the pages having a succession of transverse columns, and a sheet Wider than the pages of the section, underlying said section and being notched to provide separated tabs respectively in alinem'ent with said columns.

5. A ledger comprising aplurality of stepped pages forming a section, the pages havlng a successlon of transverse columns, and a sheet exceeding the wldest of sa1d pages in Width, underlying said section and being notched to provide separated tabs respectively in alinement with said columns.

6. A ledger comprising a plurality of progressively stepped pageshaving a succession of transverse columns, primary division sheets having tabs and dividing the pages into groups, and secondary division sheets separating a stepped progression of pages into sections, said secondary division sheets having separated tabs coacting with the primary sheet tabs, being in alinement with the columns of the respective section, the tabs on one division sheet being staggered respecting the tabs on adjacent division sheets to provide a single row of visible tabs along one end of each page group.

FRANK H. CRUMP. 

